Bombay High Court
Shelf Drilling Offshore Services India ... vs The Assistant Commissioner Division I ... on 29 August, 2023
Author: G. S. Kulkarni
Bench: G. S. Kulkarni
2023:BHC-OS:9070-DB
5.WPL8916_2023.DOC
Vidya Amin
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
WRIT PETITION (L) NO. 8916 OF 2023
Shelf Drilling Offshore Services (India) Pvt. Ltd. ... Petitioner
Versus
The Assistant Commissioner, Division-I, CGST ...Respondents
and Central Excise & Anr.
Mr. Jay Bhansali for the petitioner.
Mr. Vijay Kantharia a/w. Mr. Dhananjay B. Deshmukh for the
respondents.
_______________________
CORAM: G. S. KULKARNI &
JITENDRA JAIN, JJ.
DATED: 29 August, 2023
_______________________
P.C.
1. This petition assails an order dated 16 January, 2023 passed by the
Additional Commissioner, CGST and Central Excise Appeals-I whereby the
petitioner's appeal against an order dated 17 January, 2022 passed by the
Assistant Commissioner, CGST and Central Excise, Division-I, Mumbai South
Commissionerate, which pertains to claim for interest under section 56 of the
CGST Act, 2017 in case of refund applications in question, has been disposed
of in the following terms by granting part interest:
"Thus, appellant is eligible for interest till date of payment is
credited in bank account. Hence, I find merit in their
submission that delay period taken after issuancec of RFD-05 as
indicated in table above till the money is credited in bank
account is eligible for interest. Accordingly, in all four refund
cases, I find that delay caused in crediting the bank account of
the appellant from the date of issue RFD-05, is eligible for
interest @6% p.a. under Section 56 of the Central GST Act.
Page 1 of 2
29 August, 2023
5.WPL8916_2023.DOC
ORDER
The appeal filed by the appellant is allowed to the extent discussed above."
2. The contention of the petitioner is that the appeal should have been allowed granting the prayers as made for interest to be paid to the petitioner as per the provisions of Section 56 of CGST Act. In our view, the order passed by the Additional Commissioner is an appealable order under section 107 of CGST Act, 2017. There is no urgency for this Court to adjudicate on the impugned order in the proceedings of Writ Petition filed under Article 226 of the Constitution. We permit the petitioner to lodge an appeal before the Appellate Tribunal as and when so constituted. If such an appeal is filed within three months of the constitution of the Tribunal, the same be decided on its own merits and without an objection as to limitation. All contentions of the parties on merits are expressly kept open.
3. Disposed of in the above terms. No costs.
(JITENDRA JAIN, J.) (G. S. KULKARNI , J.)
Page 2 of 2
Signed by: Vidya S. Amin 29 August, 2023
Designation: PS To Honourable Judge
Date: 30/08/2023 11:01:16